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In the State of California, when people are legal parents of a child, whether biologically, or by joint adoption, and they split up, their child-related matters will normally be handled in the same way as if they were a divorcing married couple. In other words, the same rules apply to them as apply to a married couple.
Either unmarried parent is entitled to the exemption so long as they support the child. Typically, the best way to decide which parent should claim the child is to determine which parent has the higher income. The parent with the higher income will receive a bigger tax break.
In Missouri, if a child is born to unmarried parents, then the mother is automatically given sole custody with full parental rights. That is unless the mother signs an affidavit acknowledging that her partner is the father. If the mother refuses, then the father must establish paternity via DNA test or court petition.
If the parents aren't married, the father must first establish paternity before seeking custody of his child. A judge may establish paternity if one parent files for paternity in court, or if both parents sign and file a voluntary acknowledgement form, which the father may have already signed when the child was born.
Claiming Children on Tax Forms Either unmarried parent is entitled to the exemption so long as they support the child. Typically, the best way to decide which parent should claim the child is to determine which parent has the higher income. The parent with the higher income will receive a bigger tax break.